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ACCOUNTANCY

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AC 4030
MANAGEMENT ACCOUNTING THEORY
CREDIT POINTS 30

Course Co-ordinator: Dr C Alawattage

Pre-requisite(s): AC 3042: Management Accounting 3.

Note(s): This course will be available in 2013/14.

The content is organised into three main areas covering mainstream, positive and critical theoretical literature in accounting:
1. Strategic issues in cost management
2. Organisational theories of management accounting practices
3. Sociological and political perspectives on management accounting practices and history.

1 two-hour lecture per week and 1 two-hour seminar per week at which students will have to present and discuss their work.

1st Attempt: There are THREE elements to the assessment:
Student presentation (10%), 2 essays/management reports each circa 2,000 words (15%), 1 two-hour exam (60%).

Copies of the slides in the presentation will be kept for external examiner review.